Subheading · Section IV

2105.00: Ice cream and other edible ice, whether or not containing cocoa

2105.00
  • 6%–8%UK
  • —EU
  • 75%–100%Türkiye
  • 17%–20%USA
  • US$6.2bnWorld trade in 2024

Subheading 2105.00 belongs to heading 2105 (ice cream and other edible ice, whether or not containing cocoa) in chapter 21.

The UK Global Tariff divides subheading 2105.00 into 3 tariff lines; the duty is between 6% and 8% (average 7.3%).

In the EU Combined Nomenclature all 3 lines under subheading 2105.00 carry a specific or compound duty rather than a percentage.

The Turkish Customs Tariff Schedule divides subheading 2105.00 into 6 tariff lines; the statutory rate is between 75% and 100% (average 87.5%).

In the Harmonized Tariff Schedule of the United States, subheading 2105.00 covers 7 tariff lines and the duty is between 17% and 20%. 2 lines have a specific or compound duty.

In 2024, countries exported these goods worth US$6.2bn (+2.7% year on year).

The largest exporter was Germany (US$723.4m), followed by France.

The biggest buyer was Germany, with imports of US$577.5m.

The United Kingdom ranked 10th among 126 exporters with US$161.2m; its largest buyer was Ireland.

The United Kingdom imported US$560.8m, most of it from the Netherlands.

Duty rates compared

UK 6% – 8% Third-country duty 3 tariff lines · average 7.3% EU specific or compound duty Third-country duty 3 tariff lines Türkiye 75% – 100% Statutory rate (Law 474) 6 tariff lines · average 87.5% USA 17% – 20% General (MFN) 7 tariff lines · average 19.4% · 2× specific or compound duty

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 2105 00 10 00 Containing no milkfats or containing less than 3% by weight of such fats 8%
  2. 2105 00 91 00 3% or more but less than 7% 8%
  3. 2105 00 99 00 7% or more 6%

EU Combined Nomenclature

EU lines →
  1. 2105 00 Ice cream and other edible ice, whether or not containing cocoa:
  2. 2105 00 10 Containing no milkfats or containing less than 3 % by weight of such fats (8,6 + 20,2 €/100 kg/net) MAX (19,4 + 9,4 €/100 kg/net)—
  3. Containing by weight of milkfats:
  4. 2105 00 91 3 % or more but less than 7 % (8 + 38,5 €/100 kg/net) MAX (18,1 + 7 €/100 kg/net)—
  5. 2105 00 99 7 % or more (7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 2105.00.10.10.00 Kakao içerenler 100%
  2. 2105.00.10.90.00 Diğerleri 75%
  3. 2105.00.91.10.00 Kakao içerenler 100%
  4. 2105.00.91.90.00 Diğerleri 75%
  5. 2105.00.99.10.00 Kakao içerenler 100%
  6. 2105.00.99.90.00 Diğerleri 75%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 2105.00 Ice cream and other edible ice, whether or not containing cocoa:
  2. Ice cream:
  3. 2105.00.05.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 20%kg
  4. 2105.00.10.00 Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions 20%kg, liters
  5. 2105.00.20.00 Other 50.2¢/kg + 17%kg, liters
  6. Other:
  7. Dairy products described in additional U.S. note 1 to chapter 4:
  8. 2105.00.25.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 20%kg
  9. 2105.00.30.00 Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions 20%kg, kg cmsc
  10. 2105.00.40.00 Other 50.2¢/kg + 17%kg, kg cmsc
  11. 2105.00.50.00 Other 17%kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

2105.00 · US$6.2bn

Trade value (US$) no reported trade < US$5.4mUS$5.4m+US$34m+US$113m+> US$462.4m

Exports: 126
  1. Germany: US$723.4m
  2. France: US$711.7m
  3. Belgium: US$562m
  4. Netherlands: US$462.4m
  5. Poland: US$442.1m
  6. Italy: US$419m
  7. Spain: US$353m
  8. United States: US$257.2m
  9. Hungary: US$180.2m
  10. United Kingdom: US$161.2m
  11. Slovenia: US$137.8m
  12. Thailand: US$135.7m
  13. Serbia: US$113m
  14. South Korea: US$98.1m
  15. Türkiye: US$71.7m
  16. Sweden: US$69.8m
  17. Lithuania: US$68m
  18. Czechia: US$65.5m
  19. Guatemala: US$60.3m
  20. Japan: US$57.2m
  21. China: US$57m
  22. South Africa: US$56.9m
  23. New Zealand: US$55.8m
  24. United Arab Emirates: US$49.1m
  25. Brazil: US$49.1m
  26. Portugal: US$48.1m
  27. Ukraine: US$41.1m
  28. Luxembourg: US$40.5m
  29. Austria: US$37.7m
  30. Greece: US$35.8m
  31. Russia: US$34m
  32. Croatia: US$33.5m
  33. Kazakhstan: US$31.8m
  34. Canada: US$30.4m
  35. Ireland: US$30.2m
  36. Australia: US$29.4m
  37. Indonesia: US$28.2m
  38. Switzerland: US$27.3m
  39. Latvia: US$26.8m
  40. North Macedonia: US$20.4m
  41. Kuwait: US$20.2m
  42. Malaysia: US$19.6m
  43. Argentina: US$19.4m
  44. Romania: US$19.3m
  45. Denmark: US$15.5m
  46. Taiwan: US$15.4m
  47. Bulgaria: US$14.8m
  48. Philippines: US$14.6m
  49. Costa Rica: US$14.1m
  50. Mexico: US$14m
  51. India: US$12.1m
  52. Estonia: US$12m
  53. Moldova: US$10.9m
  54. El Salvador: US$8.2m
  55. Jordan: US$7.8m
  56. Saudi Arabia: US$7.6m
  57. Finland: US$7.6m
  58. Belarus: US$7m
  59. Egypt: US$6.9m
  60. Slovakia: US$6.8m

Top exporters

RankCountryValueShare
1 Germany US$723.4m 11.6%
2 France US$711.7m 11.4%
3 Belgium US$562m 9%
4 Netherlands US$462.4m 7.4%
5 Poland US$442.1m 7.1%
6 Italy US$419m 6.7%
7 Spain US$353m 5.7%
8 United States US$257.2m 4.1%
9 Hungary US$180.2m 2.9%
10 United Kingdom US$161.2m 2.6%

Top importers

RankCountryValueShare
1 Germany US$577.5m 9.3%
2 United Kingdom US$560.8m 9%
3 France US$376.8m 6%
4 Netherlands US$323.1m 5.2%
5 Spain US$286m 4.6%
6 United States US$285.1m 4.6%
7 Belgium US$252.2m 4%
8 Portugal US$183.1m 2.9%
9 Poland US$173.2m 2.8%
10 Italy US$165.8m 2.7%

Questions and answers

What is the HS code for ice cream and other edible ice, whether or not containing cocoa?

Ice cream and other edible ice, whether or not containing cocoa fall under HS subheading 2105.00, part of heading 2105, in section IV of the Harmonized System.

What is the import duty on ice cream and other edible ice in the UK?

Under the UK Global Tariff, imports under 2105.00 from countries without a preferential agreement are charged at 6% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on ice cream and other edible ice in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 2105.00 from countries without a preferential agreement are charged at 17% to 20%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most ice cream and other edible ice?

Germany, with US$723.4m in 2024 (11.6% of world exports).